1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                         450 N STREET

            3                    SACRAMENTO, CALIFORNIA

            4   

            5   

            6   

            7   

            8                     REPORTER'S TRANSCRIPT

            9                       NOVEMBER 15, 2011

           10   

           11   

           12                       ITEM J RULEMAKING

           13                      SECTION 100 CHANGES

           14                            ITEM 1

           15                SALES AND USE TAX REGULATIONS 

           16     1532, TELEPRODUCTION OR OTHER POSTPRODUCTION SERVICE 

           17                          EQUIPMENT 

           18             1533.1, FARM EQUIPMENT AND MACHINERY 

           19       1534, TIMBER HARVESTING EQUIPMENT AND MACHINERY 

           20                1535, RACEHORSE BREEDING STOCK 

           21   

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           23   

           24   

           25            

           26            

           27                     REPORTED BY:  KATHLEEN SKIDGEL  

           28                                    CSR NO. 9039




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            1                         P R E S E N T

            2            

            3   For the Board              Jerome E. Horton 
                of Equalization:           Chairman
            4   
                
            5                              Michelle  Steel
                                           Vice-Chairwoman
            6   
                
            7                              Betty T. Yee 
                                           Member
            8   
                
            9                              George Runner
                                           Member
           10   
                
           11                              Marcy Jo Mandel 
                                           Appearing for John         
           12                              Chiang, State Controller   
                                           (per Government Code 
           13                              Section 7.9)
                
           14   
                                           Diane G. Olson 
           15                              Chief 
                                           Board Proceedings Division
           16   
                
           17   For the Board:             Bradley Heller
                                           Legal Department
           18   

           19                           ---oOo---

           20   

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           27   

           28   




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            1                                      450 N STREET

            2                                      SACRAMENTO, CALIFORNIA

            3                                      NOVEMBER 15, 2011

            4                           ---oOo--- 

            5            MS. OLSON:  Our next items is J1, Sales and Use 

            6   Tax Regulation 1532, Teleproduction or Other 

            7   Postproduction Service Equipment; 1533.1, Farm Equipment 

            8   and Machinery; 1534, Timber -- Timber Harvesting 

            9   Equipment and Machinery -- I'm sorry -- and 1535, 

           10   Horseracing Breeding Stock.  

           11            MR. HORTON:  Mr. Heller, the floor is yours.  

           12            MR. HELLER:  Good afternoon, Chairman Horton, 

           13   Members of the Board.  

           14            I'm here to request the Board's authorization 

           15   to complete Rule 100 changes to Sales and Use Tax 

           16   Regulation 1532, 1533.1, 1534 and 1535, to conform the 

           17   regulations to the one percent sales -- state sales tax 

           18   rate decrease that took effect July 1st, 2011.  

           19            MR. HORTON:  Thank you very much.  

           20            Conforming to the legislation, is there a 

           21   motion, Members?  

           22            MS. MANDEL:  So move.  

           23            MS. YEE:  Yeah.  

           24            MR. HORTON:  Moved by Member Mandel.  Second by 

           25   Member Yee.  

           26            Objection?  

           27            Hearing none, such will be the order.  

           28                           ---oOo---




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            1                    REPORTER'S CERTIFICATE

            2   

            3   State of California    )

            4                          )  ss

            5   County of Sacramento   )

            6   

            7            I, KATHLEEN SKIDGEL, Hearing Reporter for the 

            8   California State Board of Equalization certify that on 

            9   November 15, 2011 I recorded verbatim, in shorthand, to 

           10   the best of my ability, the proceedings in the 

           11   above-entitled hearing; that I transcribed the shorthand 

           12   writing into typewriting; and that the preceding pages 1 

           13   through 3 constitute a complete and accurate 

           14   transcription of the shorthand writing.

           15   

           16   Dated:  November 18, 2011

           17   

           18   

           19                          ____________________________

           20                          KATHLEEN SKIDGEL, CSR #9039

           21                          Hearing Reporter

           22                             

           23                             

           24                               

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